
	Actual problems of Russian law Reference: Polyakov Valery Vyacheslavovich Specific features and liability limits of the contractor in a contract for auditor services // Actual problems of Russian law. 2013. № 1. P. 68-71. URL: https://en.nbpublish.com/library_read_article.php?id=62112 Polyakov Valery Vyacheslavovich Specific features and liability limits of the contractor in a contract for auditor services Abstract: The article is devoted to the issues of contractor responsibility in auditor services. The author proves that auditors and audit organizations have civil law responsibility to the unlimited range of persons, that is to any user of the audit report. The author then makes a conclusion on the offence-based responsibility of auditors in addition to the contract-based responsibility. Keywords: jurisprudence, audit, auditor, audit organization, contract-based, offence-based, limits, conditions, specific features, responsibility. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Postanovlenie Konstitutsionnogo Suda RF ot 1 aprelya 2003 g. N 4-P "Po delu o proverke konstitutsionnosti polozheniya punkta 2 stat'i 7 Federal'nogo zakona «Ob auditorskoy deyatel'nosti» v svyazi s zhaloboy grazhdanki I.V.Vystavkinoy//Sobranie zakonodatel'stva Rossiyskoy Federatsii ot 14 aprelya 2003 g. N 15 st. 1416, v bibliotechke Rossiyskoy gazety, 2003 g., vypusk N 10. 2. V.A. Tarkhov Grazhdanskie prava i otvetstvennost'.-Ufimskaya vysshaya shkola MVD Rossiyskoy Federatsii. 1996.-128 s. S 81. 3. V.T. Smirnov A.A. Sobchak Obshchee uchenie o deliktnykh obyazatel'stvakh.-Leningrad., 1983. S. 99 4. Novitskiy I.B. Lunts L.A. Obshchee uchenie ob obyazatel'stve. M. 1950, s. 300-319. 5. V.T. Smirnov A.A. Sobchak Ukaz. Soch. S. 56. 6. Tam zhe S. 78 7. Postanovlenie FAS Volgo-Vyatskogo okruga ot 20.07.98 po delu N A11-597/98-E-6/31 // IPO «Garant». 8. Sm. naprimer: Postanovlenie Federal'nogo arbitrazhnogo suda Tsentral'nogo okruga ot 8 aprelya 2011 g. N F10-932/11 po delu N A35-6540/2010, Postanovlenie Federal'nogo arbitrazhnogo suda Tsentral'nogo okruga ot 7 aprelya 2011 g. po delu N A35-6539/2010//IPO Garant. 9. Postanovlenie Federal'nogo arbitrazhnogo suda Vostochno-Sibirskogo okruga ot 1 marta 2005 g. N A33-9805/04-S2-F02-580/05-S2// IPO «Garant». 10. Reshenie Arbitrazhnogo suda goroda Moskva ot 27 marta 2007 goda po delu № A40-77631/06-88-185 // IPO «Garant». 11. Postanovlenie Pravitel'stva RF ot 23 sentyabrya 2002 g. N 696 «Ob utverzhdenii federal'nykh pravil (standartov) auditorskoy deyatel'nosti» // SZ RF, № 39, 30.09. 2002. st. 3797. 12. Candler v Crane, Christmas & Co [1951]. // http://en.wikipedia.org/wiki/Candler_v_Crane,_Christmas_&_Co. 13. Hedley Byrne and Co Ltd. v Heller and Partners Ltd [1963] // http://oxcheps.new.ox.ac.uk/ casebook/ Resources/HedleyByrne1964%20.pdf. 14. Ojo Marianne Eliminating the Audit Expectations Gap: Myth or Reality? // http://pra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf. 15. Caparo Industries PLC g Dikman [1990] // http://en.wikipedia.org/wiki/Caparo_Industries_plc_v_Dickman.

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Polyakov Valery Vyacheslavovich Specific features and liability limits of the contractor in a contract for auditor services